OK, let's do this. We've got 77444 and 28761, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 4 in column 1 and get 3.
3 is the first digit of our result.

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 4 in column 2 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 4 in column 3 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 7 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 7 in column 5 and get 4.
4 is the next digit of our result.

So, 77444 - 28761 = 48683.